All manufacturers, dealers, rental car agencies, the United States, state and local governments, or other persons who deliver for sale, offer for sale, sell, import, deliver, purchase, rent, lease, acquire, receive, or register model year 2027 and subsequent model year passenger cars, light-duty trucks, medium-duty passenger vehicles, medium-duty vehicles or motor vehicle engines, heavy-duty vehicles, heavy-duty engines or motor vehicle engines. All regulated entities subject to compliance with 20.11.104.120 NMAC (Large Entity Reporting Requirement).
N.M. Admin. Code § 20.11.104.2